https://www.taxtmi.com/caselaws?id=342973 The Tribunal set aside the CIT(A)'s order and remanded the matter for fresh consideration, emphasizing that the appeal should be disposed of on its merits as per the Income Tax Act. The Tribunal clarified that no exceptional circumstances were required for the revival of the appeal after abatement of Settlement Commission proceedings. Factual disputes regarding additions made by the Assessing Officer were not addressed, and the matter was sent back to the CIT(A) for proper consideration in accordance with the law. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 16 May 2017 06:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342973 The Tribunal set aside the CIT(A)'s order and remanded the matter for fresh consideration, emphasizing that the appeal should be disposed of on its merits as per the Income Tax Act. The Tribunal clarified that no exceptional circumstances were required for the revival of the appeal after abatement of Settlement Commission proceedings. Factual disputes regarding additions made by the Assessing Officer were not addressed, and the matter was sent back to the CIT(A) for proper consideration in accordance with the law. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342973